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Companies Act 1985

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Changes over time for: Paragraph 44F

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No versions valid at: 02/02/1996

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Status:

Point in time view as at 02/02/1996. This version of this provision is not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Companies Act 1985, Paragraph 44F. Help about Changes to Legislation

Yn ddilys o 12/11/2004

44F(1)The fair value reserve must be adjusted to the extent that the amounts shown in it are no longer necessary for the purposes of paragraph 44E(3) or (4).

(2)The treatment for taxation purposes of amounts credited or debited to the fair value reserve shall be disclosed in a note to the accounts.

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